The company has not been operating. In life, I believe that many small partners have learned about the unexpected situation of the company, which has led to long-term non-operation. This is illegal in law. Below I have sorted out what it is like for some companies not to operate.

The company has never operated 1. 1. What if the registered company has never operated?

If the company does not operate for a long time after registration, it will be subject to tax monitoring and the approved taxes will be cancelled.

A registered company must operate in principle, and it can be revoked according to law if it does not operate for a long time, but it is rarely revoked in practice. If the company goes out of business for a long time, it needs to go to industry and commerce, national tax and local tax to cancel the company's business, but it cannot be ignored.

If the cancellation procedures are not handled, the legal person will be blacklisted in the industrial and commercial, national tax and local tax systems, and no new company may be established. Moreover, the blacklist in the tax system is lifelong, and the legal person will never be able to carry out related business in the national tax and local tax system. And with the passage of time, there will be more and more fines and more late fees.

Article 68 of the Civil Code is terminated if liquidation and cancellation of registration are completed according to law for one of the following reasons:

(1) The legal person is dissolved.

(2) The legal person is declared bankrupt;

(3) Other reasons prescribed by law.

Where laws and administrative regulations stipulate that the termination of a legal person shall be approved by the relevant authorities, such provisions shall prevail.

Second, the way to file tax returns.

You can't declare zero turnover, but the stamp duty of paid-in capital should be declared by multiplying the paid-in capital by 0.5%, and the tax return should be reported to the tax bureau at one time. Whether you are in business or not, it is best to file tax returns every month. Tax returns can be made according to the lowest local industrial and commercial tax standards. If you return the goods at zero, you will come for two months at most, and you can't return the goods at zero in the third month. Otherwise, the tax bureau is suspected of tax evasion.

Operating income refers to the total inflow of economic benefits formed by enterprises in the daily business process such as selling goods, providing services and transferring the right to use assets. Divided into main business income and other business income.

Third, the calculation formula

Operating income = main business income+other business income

Or operating income = product sales (or service volume) multiplied by product unit price (or service unit price)

The sales income of main and by-products (or products of different grades) should be fully included in the operating income; Income from providing different types of services should also be included in operating income.

1. Operating income is the source of funds for enterprises to compensate production and operation expenses.

The realization of operating income is related to the normal production activities of enterprises. Strengthening the management of operating income can make all kinds of expenses of enterprises get reasonable compensation, which is conducive to the smooth progress of reproduction activities.

2. Operating income is the main operating result of an enterprise and an important guarantee for its profit.

Strengthening the management of operating income is one of the important means to realize the financial objectives of enterprises.

3. Operating income is an important part of cash inflow.

Strengthening the management of operating income can enable enterprises to deeply study and understand the changes of market demand, so as to make correct business decisions, avoid blind production, improve quality of enterprise and enhance the competitiveness of enterprises.

The company has not been operating. There are two kinds of companies that don't report on time:

The first is that it is still operating, but it is included in the "business exception list" if it forgets the annual report. In this case, you can generally apply for moving out by paying the annual report, but don't pay it for three consecutive years, and then it will be a "serious illegal and untrustworthy enterprise"!

The second is a shell company that has no actual operation, that is, no business dealings. This kind of business license is most likely to be revoked directly.

According to Article 67 of China's "Regulations on the Administration of Company Registration", if a company fails to start business for more than six months without justifiable reasons, or suspends business for more than six consecutive months, its business license may be revoked by the company registration authority.

What will happen if the company doesn't keep accounts?

According to the provisions of Article 22 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC), taxpayers engaged in production and operation shall set up account books in accordance with the relevant provisions of the state within 15 days from the date of obtaining the business license or paying taxes.

Article 23 is added: A taxpayer with a small scale of production and operation who is really incapable of establishing account books may employ a professional organization or accountant who is approved to engage in accounting agency bookkeeping business to establish account books and handle accounts on his behalf. Regulations on individual industrial and commercial households: If the tax registration is not completed, the business license may be revoked.

Under what circumstances will the license be revoked?

1, if the company or branch company is registered by submitting false materials or concealing important facts by other fraudulent means, the license will be revoked directly;

2. Forge, alter, lease, lend or transfer the business licenses of the company and its branches, and directly revoke them;

3. Illegal acts in production and operation.

It is worth noting that revoking the business license does not mean that it will be all right. Revocation of business license does not mean cancellation of business license. The cancellation of tax registration shall be reported to the original tax registration authority within 15 days from the date when the business license is revoked.

How long will the company be cancelled if it does not operate after registration?

After the establishment of the company, if the tax returns are not made on time, the tax authorities will find that the company will become an abnormal household in the tax bureau, and only after paying taxes and fines will it become a normal household.

In addition, the company shall submit the annual report of the previous year to the Industrial and Commercial Bureau through the enterprise credit information publicity system from June/KLOC-0 to June 30 every year, and publicize it to the public. The administrative department for industry and commerce shall conduct spot checks regularly or irregularly, and those that are not publicized shall be given administrative punishment and included in the list of business anomalies. If the circumstances are serious, he may not serve as a company legal person or person in charge as stipulated in the new company law.

The shareholders' meeting of the company was blacklisted and entered the personal bad credit record, which affected the company's opening and loan in the future.

What should I do if the company is not operating normally?

(1) Companies that have not put into production and operation temporarily after registration also need to establish account books, declare taxes and submit annual reports.

(two) there is no production and operation, you can choose "zero declaration".

(3) If the company has no "retained value" for itself, please cancel or transfer it as soon as possible.

(four) for cancellation, you should go to the national and local tax bureaus for tax cancellation, and then go to the industrial and commercial bureau for industrial and commercial cancellation registration. Those with social security and import and export operation rights should also be cancelled separately.

After enterprises and individuals register new companies, please operate normally in time. If they don't operate in the later period, the industrial and commercial bureau will blacklist your company and put it in the business exception list. The consequences will be serious. If it is a non-operating company, please cancel it in time.

The company has never operated. 1. revoked according to law.

Logout steps:

1, cancel the company's national tax registration certificate.

2. Go to the competent industrial and commercial bureau of the company to handle the cancellation and filing of the company.

3. Newspaper announcement

4, 45 days after the newspaper, apply for cancellation to the industrial and commercial bureau again.

5. Cancel the code certificate at the Quality Supervision Bureau.

If it is not cancelled, according to Article 67 of the Regulations on the Administration of Company Registration, if the company fails to start business for more than six months without justifiable reasons after its establishment, or stops business for more than six months after its opening, its business license may be revoked by the company registration authority.

The consequences of revoking the business license are very serious. You will be blacklisted, punished by joint credit, unable to register your company for three years and unable to use your original company name.

Second, long-term zero declaration maintenance

If the company is supported by long-term zero declaration, two points should be noted: First, the address cannot be abnormal; Second, make tax returns and annual reports on time.

This method is suitable for the boss whose company is unstable now, but intends to continue to start a business in the future. It is much more cost-effective to keep a company than to cancel it first and then register it, and the more years it has been established, the greater its usefulness.

However, this article is not recommended. According to the relevant regulations, the zero declaration or negative declaration of an enterprise for three consecutive months is an abnormal declaration, which will be listed as the key supervision and inspection object, which is an illegal act and will bear corresponding legal responsibilities.

Three. Transfer of the company

If the above two methods fail, then we will find a good transfer company to transfer the company. Enterprises should sort out all the information of the companies they want to transfer. In particular, accounting issues should be handled well. Some enterprises are eager to transfer their own companies when there are problems with their creditor's rights and debts. After the transfer, the acquirer has been looking for trouble with the transfer company.

First, the normal tax returns: companies that are not operating for the time being must file tax returns regularly, otherwise they will be easily fined and can be activated at any time when they want to operate again in the future;

Second, transfer to others: if you don't want to file tax returns, you must transfer to others; Need to change the whole company, such as legal person, shareholders, equity change, etc. ;

Third, cancel: If you don't want to choose the above two options, you must cancel. If a non-operating enterprise does not keep accounts and file tax returns, it will have a bad influence on the credit of shareholders in the long run. It is recommended to cancel in time.

To sum up, there are three ways to deal with companies that do not operate: normal tax return, transfer to others or direct cancellation of the company. Never do nothing.